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BATURIN v. COMMISSIONER OF INTERNAL REVENUE

No. 20-1648.

VITALY NIKOLAEVICH BATURIN, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. AARON Z. ROPER, Court-Assigned Amicus Counsel.

United States Court of Appeals, Fourth Circuit.

Decided: April 6, 2022.

Attorney(s) appearing for the Case

ARGUED: Ivan C. Dale , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellant.

Aaron Z. Roper , WILLIAMS & CONNOLLY LLP, Washington, D.C., for Court-Assigned Amicus Counsel.

Vitaly Nikolaevich Baturin, Appellee Pro Se.

ON BRIEF: David A. Hubbert , Acting Assistant Attorney General, Joan I. Oppenheimer , Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellant.

Reversed and remanded by published opinion. Judge Motz wrote the opinion, in which Judge Diaz and Senior Judge Keenan joined.

The Tax Court held that payments to a Russian scientist working in the United States were exempt from taxation under the United States-Russia Tax Treaty.1 In doing so, the Tax Court misunderstood the basis of the Treaty's distinction between a tax-exempt "grant, allowance, or other...

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